The U.S. Senate Committee on Finance on June 16, 2025, released legislative text within its jurisdiction for inclusion in the Senate Republicans' budget reconciliation bill. This is the Senate's response to the One Big...more
6/18/2025
/ Budget Reconciliation ,
Clean Energy ,
Energy Policy ,
Energy Storage ,
Inflation Reduction Act (IRA) ,
Investment Tax Credits ,
Production Tax Credit ,
Proposed Legislation ,
Renewable Energy ,
Senate Finance Committee ,
Tax Credits
As Republicans in the U.S. Senate now consider the reconciliation bill, they will need to consider what tax provisions contained in the One Big Beautiful Bill (OBBB), passed by the U.S. House of Representatives on May 22,...more
6/12/2025
/ Digital Wallets ,
Excise Tax ,
Federal Budget ,
Financial Services Industry ,
FinTech ,
Foreign Nationals ,
Immigration ,
International Remittance Transfers ,
International Tax Issues ,
IRS ,
OECD ,
Proposed Legislation ,
U.S. Treasury
The U.S. House of Representatives passed the "One Big Beautiful Bill" on May 22, 2025, by a vote along party lines. The bill will now be taken up by the U.S. Senate. This Holland & Knight alert summarizes certain key...more
A group of bipartisan senators and representatives on April 7, 2022, introduced The Opportunity Zones Transparency, Extension, and Improvement Act (the Act). If enacted later this year, this legislation would be the first...more
Congress has completed two rounds of legislation in response to the coronavirus (COVID-19) pandemic and resulting economic crisis. These include an $8.3 billion supplemental appropriation (round 1) signed into law on March 6,...more
Following President Donald Trump's signing of round two legislation, the Families First Coronavirus Response Act, into law, all eyes are on the quickly developing round three legislation that is currently being negotiated....more
The U.S. House of Representatives' Committee on Education and Labor on March 11, 2020, held a hearing on The Healthy Families Act (H.R. 1784). The bill, which was introduced in early 2019, requires employers to provide at...more
Congress released the "Tax Cuts and Jobs Act" on late Friday evening, Dec. 15, 2017. This version of the bill is the result of a conference committee process to marry the different bills previously passed by the U.S. House of...more
12/20/2017
/ Alternative Minimum Tax ,
Business Taxes ,
Capital Gains ,
Carried Interest ,
Corporate Taxes ,
Depreciation ,
Dividends ,
Estate Tax ,
Foreign Subsidiaries ,
Gift Tax ,
GST ,
Income Taxes ,
IRS ,
Itemized Deductions ,
Net Operating Losses ,
Pass-Through Entities ,
Personal Exemptions ,
Proposed Legislation ,
Section 199 ,
Shareholders ,
Standard Deduction ,
Subpart F ,
Tax Code ,
Tax Credits ,
Tax Rates ,
Tax Reform ,
Trump Administration ,
U.S. Treasury
The U.S. Senate Republicans on July 13, 2017, released an updated discussion draft of the Better Care Reconciliation Act of 2017 (BCRA), its bill to repeal and replace the Affordable Care Act (ACA). As we have outlined in a...more
7/14/2017
/ Affordable Care Act ,
American Health Care Act (AHCA) ,
Cadillac Tax ,
Employer Group Health Plans ,
Employer Mandates ,
Essential Health Benefits ,
Flexible Spending Accounts ,
Health Care Providers ,
Health Insurance ,
Health Savings Accounts ,
Internal Revenue Code (IRC) ,
Medicare ,
Medicare Part D ,
Penalties ,
Proposed Legislation ,
Remuneration ,
Repeal ,
Small Business ,
Surtax ,
Tax Credits
U.S. Senate Republicans on June 22, 2017, released a discussion draft of the Better Care Reconciliation Act of 2017 (BCRA), its bill to repeal and replace the Affordable Care Act (ACA). The BCRA follows on the heels of the...more
6/27/2017
/ Affordable Care Act ,
American Health Care Act (AHCA) ,
Cadillac Tax ,
Corporate Counsel ,
Employee Retirement Income Security Act (ERISA) ,
Employer Group Health Plans ,
Employer Mandates ,
Essential Health Benefits ,
Executive Compensation ,
Flexible Savings Accounts (FSAs) ,
HDHP ,
Health Insurance ,
Health Savings Accounts ,
Individual Mandate ,
Legislative Agendas ,
Medicare Part D ,
Medicare Taxes ,
Proposed Legislation ,
Remuneration ,
Repeal ,
Small Business ,
Surtax ,
Tax Credits
Holland & Knight originally issued this alert in March 2017 regarding the American Health Care Act (AHCA) as it stood on that date. This client alert provides an update on the AHCA as passed by the U.S. House of...more
5/12/2017
/ Affordable Care Act ,
American Health Care Act (AHCA) ,
Cadillac Tax ,
Employer Group Health Plans ,
Employer Mandates ,
Essential Health Benefits ,
Flexible Spending Accounts ,
Health Insurance ,
Health Savings Accounts ,
Internal Revenue Code (IRC) ,
Medicare ,
Premium Subsidies ,
Proposed Legislation ,
Remuneration ,
Repeal ,
Trump Administration
Congressional Republican leaders have indicated that they will approach the repeal and replacement of the Affordable Care Act in three steps: 1) repeal and replace through the so-called "budget reconciliation" process; 2)...more
3/9/2017
/ Affordable Care Act ,
Employer Mandates ,
Health Insurance ,
Health Savings Accounts ,
Healthcare Reform ,
Individual Mandate ,
Medicaid ,
Proposed Legislation ,
Repeal ,
Tax Credits ,
Trump Administration
With the advent of a Republican-controlled White House and Congress, many who work in Washington, D.C., on behalf of Indian tribes may be tempted to adopt a defensive posture. But while it always is important to defend tribal...more
11/21/2016
/ Affordable Care Act ,
Bonds ,
E-Commerce ,
Employee Benefits ,
Excise Tax ,
Health Insurance ,
Internal Revenue Code (IRC) ,
Internet Retailers ,
LIHTC ,
Low-Income Issues ,
Medicaid ,
Native American Issues ,
NDAA ,
NLRA ,
NLRB ,
Pensions ,
Proposed Legislation ,
Sovereign Immunity ,
Tax Deductions ,
Tax Reform ,
Tribal Governments ,
Trump Administration